Jurnal Pajak Vokasi (JUPASI)
Jurnal Pajak Vokasi (JUPASI) adalah jurnal nasional yang diterbitkan oleh Program Vokasi untuk Program Studi Perpajakan Institut Ilmu Sosial dan Manajemen STIAMI. Jurnal Pajak Vokasi (JUPASI) memuat artikel dan bentuk karya tulis ilmiah lainnya tentang analisis berbagai masalah dalam bidang perpajakan. Jurnal Pajak Vokasi (JUPASI) terbit dua kali dalam setahun, yaitu setiap bulan Maret dan September. Jurnal Pajak Vokasi (JUPASI) menerima artikel ilmiah dari para Akademisi, Praktisi dan Pemerhati dibidang perpajakan. Pengiriman artikel dilakukan dengan menggunakan template Jurnal Pajak Vokasi (JUPASI). Redaksi menerima naskah yang belum pernah diterbitkan oleh media lain dalam bentuk apapun.
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<![CDATA[Tingkat Kepatuhan Laporan SPT Tahunan Pada Kantor Pelayanan Pajak Pratama (KPP) Jakarta Tanjung Priok Periode 2015 - 2020 ]]>
<![CDATA[Fajar Ardian Sinatriya]]>;
<![CDATA[Endro Andayani]]>
<![CDATA[ Jurnal Pajak Vokasi (JUPASI) Vol 4, No 1: September 2022 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jupasi.v4i1.2530
<![CDATA[Jurnal ini dengan judul Tingkat Kepatuhan Pelaporan Surat Pemberitahuan (SPT) Tahunan Tahun Pajak 2015 sampai dengan 2020 pada Kantor Pelayanan Pajak Pratama Jakarta Tanjung Priok. Tujuan untuk mengetahui tingkat kepatuhan penyampaian Surat Pemberitahuan (SPT) Tahunan Tahun Pajak 2015 sampai dengan 2020. Dasar hukumnya Peraturan Direktur Jenderal Pajak Nomor PER-02/PJ/2019 tentang Tata Cara Penyampaian, Penerimaan, dan Pengelolaan Surat Pemberitahuan. Metode pengamatan yang digunakan oleh penulis adalah pengamatan kualitatif berdasarkan studi dokumen dan wawancara dan informan. Berdasarkan hasil pengamatan penulis, jumlah seluruh Wajib Pajak yang lapor SPT dibagi dengan jumlah Wajib Pajak yang wajib menyampaikan Surat Pemberitahuan (SPT) Tahunan mengalami kenaikan, hal ini disebabkan karena adanya kebijakan dari KPP jumlah wajib pajak yang wajib menyampaikan SPT menurun meskipun jumlah wajib pajak yang terdaftar semakin meningkat dengan hambatan pemahaman wajib pajak, kurangnya pengawasan kepatuhan, dan masa pandemi. Kantor Pelayanan Pajak Pratama Jakarta Tanjung Priok selalu berupaya dalam meningkatkan kepatuhan pelaporan Surat Pemberitahuan (SPT) Tahunan melalui edukasi, menambah jumlah pengawasan, dan membuka layanan protokol kesehatan]]>
<![CDATA[Pengaruh Kepatuhan Wajib Pajak, Kualitas Pelayanan dan Sanksi Pajak terhadap Upaya Meningkatkan Penerimaan Pajak Kendaraan Bermotor Selama Masa Pandemi Covid-19 pada Kantor SAMSAT Wilayah Jakarta Timur Tahun 2021 ]]>
<![CDATA[Diah Rana Zhafira]]>
<![CDATA[ Jurnal Pajak Vokasi (JUPASI) Vol 4, No 1: September 2022 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jupasi.v4i1.2546
<![CDATA[Tax revenue is one of the sources of state financing. One of the government's efforts to increase tax revenue is the self-assessment system to encourage taxpayers to become obedient in paying taxes. It was necessary because increasing tax revenues will increase the productivity of a country. This study aimed to analyze motorized vehicle taxpayer compliance and to find out the obstacles, stimuli, and strategies used to increase local tax revenues in the East Jakarta One Roof System (Samsat). The research theory used was the theory of efforts to increase tax revenue by Siti Kurnia Rahayu (2017). The research method used was a quantitative approach with a descriptive research type. The data collection techniques were secondary data from the East Jakarta Samsat office and primary data obtained from questionnaires and observations. The sampling technique was simple random sampling containing 1,190,763 two-wheeled motorized vehicle taxpayers registered in the East Jakarta Samsat until 2021. The results showed that taxpayer compliance had no partial significant effect on increasing tax revenue with the result of 0.163 > 0.05, while the quality of service partially had a significant effect on increasing tax revenue with the result of 0.015 < 0.05, and tax sanctions partially had a significant effect on increasing tax revenue with the result of 0.000 < 0.05.]]>
<![CDATA[Analisis Efektivitas Pemungutan Pajak Bumi dan Bangunan Perkotaan dan Pedesaan (PBB-P2) di Kecamatan Kemayoran Jakarta Pusat ]]>
<![CDATA[Adin Dahuri]]>;
<![CDATA[Dwikora Harjo]]>;
<![CDATA[Yani Yani]]>;
<![CDATA[Fredetrica Linia Ariella]]>
<![CDATA[ Jurnal Pajak Vokasi (JUPASI) Vol 4, No 1: September 2022 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jupasi.v4i1.2628
<![CDATA[: in the last 4 (four) years PBB revenue has always failed to meet the predetermined PBB target of reaching 100%. This shows that there are still some taxpayers who do not make their PBB payments due to a lack of awareness from the community. Methods : This research uses descriptive qualitative methods. Collecting data from this research is by observation, interviews and documentation. The location: of this research is Kemayoran District, DKI Jakarta. The result : of the research shows that PBB collection has not reached the target in the last 4 years. Obstacles faced are still many taxpayers who delay paying PBB due to cost constraints and there are still many who do not understand the benefits of paying PBB. The author can conclude that PBB revenue has great potential to be developed by the provincial government in increasing the regional tax revenue of DKI Jakarta Province]]>
<![CDATA[Pengaruh Media Sosialisasi Pajak Berbasis Social Media Dan Subjective Norm Dalam Pemenuhan Kewajiban Perpajakan Dimoderasi Dengan Cost Compliance (Studi Pada Followers Akun Instagram @ditjenpajakRI) ]]>
<![CDATA[Putri, Adinia Pitaloka]]>;
<![CDATA[Pratiwi, Adhitya Putri]]>;
<![CDATA[Septanta, Rananda]]>
<![CDATA[ Jurnal Pajak Vokasi (JUPASI) Vol. 4 No. 2: Maret 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jupasi.v4i2.2404
<![CDATA[This study aims to determine whether there is an influence of social media and subjective norms in fulfilling tax obligations. Then, to determine cost compliance of the moderating variables of each independent variable, namely social media-based social media and subjective norms. This type of research is quantitative research. The data used is primary data. The population in this study are followers of the Instagram account @ditjenpajakRI. The sample of this study amounted to 77 people and the sampling technique used snowball sampling. The data analysis model used in this research is multiple linear analysis and moderated regression analysis. Testing this research using IBM Statistics SPSS V.26. The results of this study indicate that social media-based social media and subjective norms have a significant effect on fulfilling tax obligations simultaneously or partially. The variable cost compliance is not able to moderate the relationship between social media in fulfilling tax obligations and cannot moderate the subjective norm in fulfilling tax obligations.ype your abstract here.]]>
<![CDATA[Analisis Efektivitas Pemungutan Pajak Bumi Dan Bangunan Pedesaan Dan Perkotaan Tahun 2018-2022 Di Kecamatan Sukatani Kabupaten Bekasi ]]>
<![CDATA[Dahuri, Adin]]>;
<![CDATA[Yani, Ahmad]]>
<![CDATA[ Jurnal Pajak Vokasi (JUPASI) Vol. 4 No. 2: Maret 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jupasi.v4i2.3289
<![CDATA[The collection realization of land and property tax of rural and urban area in Sukatani District of Bekasi Regency within 2018-2022 reached 43,01% until 57,30% of determined target. Such achievements concluded that the realization revenues were not effective. The achievement also showed that efforts regarding the collection were not optimal. Instead of such less efforts, the failure of target achievement aslo influenced by some obstacles in tax collection, such as unsufficient employees and lack of taxpayer awareness. Sukatani's authority establishes special task force to increase tax collection in the following years. The task force must implement three specific duties: collect tax by manual payment intensively, coordinate with land ownership certification body and promotes the utilization of online payment by using Sapa Bekasi Application]]>
<![CDATA[Pengaruh Perencanaan Pajak Terhadap Manajemen Laba Dengan Ukuran Perusahaan Sebagai Variabel Moderasi (Studi Empiris pada Perusahaan Makanan dan Minuman Yang terdaftar Di Bursa Efek Indonesia Tahun 2017 – 2021) ]]>
<![CDATA[Utami, Ambar Tri]]>;
<![CDATA[Ambarita, Dinar]]>
<![CDATA[ Jurnal Pajak Vokasi (JUPASI) Vol. 4 No. 2: Maret 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jupasi.v4i2.2586
<![CDATA[This study aims to test and prove empirically the effect of tax planning on earnings management with firm size as a moderating variable. This research was conducted on Food and Beverage Companies listed on the Indonesia Stock Exchange for the 2017-2021 Period. The type of research used is quantitative. The population in this study is the annual financial report from the period 2017 to 2021, which is as many as 65 which are the samples in this study. This study uses a quantitative approach with purposive sampling in sampling. Statistical testing using Eviews 9. The results of this study indicate that Tax Planning has a partial effect on Earnings Management and Company Size can moderate the relationship between Tax Planning and Earnings Management.]]>
<![CDATA[Upaya-Upaya Extra Effort Dirjend. Pajak Terhadap Optimalisasi Tingkat Kepatuhan Penyampaian SPT Tahunan PPh Wajib Pajak Badan dan Orang Pribadi Tahun 2020 ]]>
<![CDATA[Sunarmin, Sunarmin --]]>
<![CDATA[ Jurnal Pajak Vokasi (JUPASI) Vol. 4 No. 2: Maret 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jupasi.v4i2.2663
<![CDATA[The contribution of the Directorate General of Taxes' extra efforts toward optimizing the level of compliance in the submission of Annual Income Tax Returns for Corporate and Individual Taxpayers in 2020 is discussed in this Final Project Report. The goal of this final project is to see if the Directorate General of Taxes is making any extra efforts to improve the level of compliance in submitting the Annual Income Tax Return for Corporate and Individual Taxpayers in 2020, given that the COVID-19 pandemic storm is expected to hit Indonesia in that year. The author's observation method is qualitative observation, which is based on document studies, interviews, and informants. According to the author's observations, the Directorate General of Taxes' extra effort towards optimizing the level of compliance in the submission of Annual Income Tax Returns for Corporate and Individual Taxpayers in 2020 has made a significant contribution, such that even during the COVID-19 pandemic, the level of compliance in submitting the Annual Income Tax Return for Corporate and Individual Taxpayers in 2020 has increased due to the intensive efforts made by the Directorate General of Taxes.Laporan Tugas Akhir ini membahas mengenai kontribusi upaya-upaya extra effort yang dilakukan oleh Direktorat Jenderal Pajak terhadap optimalisasi tingkat kepatuhan penyampaian SPT Tahunan PPh Wajib Pajak Badan dan Orang Pribadi di Tahun 2020. Tujuan penulisan ini dilakukan untuk mengetahui adakah kontribusi upaya-upaya extra effort yang dilakukan oleh Direktorat Jenderal Pajak terhadap optimalisasi tingkat kepatuhan penyampaian SPT Tahunan PPh Wajib Pajak Badan dan Orang Pribadi di Tahun 2020, mengingat tahun 2020 badai pandemi COVID-19 sedang melanda Indonesia. Metode pengamatan yang digunakan oleh penulis adalah pengamatan kualitatif berdasarkan studi dokumen dan wawancara dan informan.Berdasarkan hasil pengamatan penulis upaya- upaya extra effort yang dilakukan oleh Direktorat Jenderal Pajak terhadap optimalisasi tingkat kepatuhan penyampaian SPT Tahunan PPh Wajib Pajak Badan dan Orang Pribadi di Tahun 2020 memiliki kontribusi yang nyata, sehingga meskipun di tengah pandemi COVID-19, tingkat kepatuhan penyampaian SPT Tahunan PPh WP Badan dan Orang Pribadi di tahun 2020 mengalami kenaikan dikarenakan upaya-upaya yang gencar dilakukan oleh Direktorat Jenderal Pajak.]]>
<![CDATA[Analysis Of Internal Control System In Financial Statements Preparation Of Cempaka Putih District Office In Central Jakarta ]]>
<![CDATA[Evirinindya, Dina]]>;
<![CDATA[Islah, Khikmatul]]>
<![CDATA[ Jurnal Pajak Vokasi (JUPASI) Vol. 4 No. 2: Maret 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jupasi.v4i2.2316
<![CDATA[Otonomi daerah mengakibatkan terjadi perubahan dalam pengelolaan keuangan. Salah satu unsur penting dalam membuat laporan keuangan pemerintah daerah sebagai dasar pengambilan keputusan adalah sistem pengendalian internal. Terdapat fenomena sistem pengendalian internal pada penyusunan laporan keuangan daerah Kantor Kecamatan Cempaka Putih Kota Administrasi Jakarta Pusat yang belum dapat tercapai secara optimal. Tujuan penelitian ini adalah menganalisis sistem pengendalian internal, menganalisis faktor yang menjadi hambatan atas sistem pengendalian internal, dan menganalisis solusi dalam mengatasi hambatan atas sistem pengendalian internal pada penyusunan laporan keuangan daerah Kantor Kecamatan Cempaka Putih Kota Administrasi Jakarta Pusat. Pendekatan penelitian bersifat pendekatan kualitatif dan deskriptif. Metode analisis menggunakan teknik triangulasi. Hasil penelitian terhadap sistem pengendalian internal pada penyusunan laporan keuangan daerah Kantor Kecamatan Cempaka Putih Kota Administrasi Jakarta Pusat dilihat dari dimensi lingkungan pengendalian sudah berjalan dengan baik serta integritas dan etika juga sudah dijalankan, komitmen tinggi juga pendelegasian wewenang dan tanggung jawab dilaksanakan sesuai dengan tupoksinya. Hambatan atas sistem pengendalian internal pada penyusunan laporan keuangan daerah Kantor Kecamatan Cempaka Putih yaitu masih kurangnya SDM (Sumber Daya Manusia)/pegawai, kurangnya pemahaman pegawai, dan masih kurangnya komunikasi antara bawahan dan atasan. Upaya dalam mengatasi hambatan atas sistem pengendalian internal pada penyusunan laporan keuangan daerah Kantor Kecamatan Cempaka Putih dengan menambah SDM, meningkatkan kemampuan SDM yang sudah ada serta peningkatan komunikasi]]>
<![CDATA[Efektivitas Pemungutan Pajak Hotel dan Kontribusinya Terhadap Pendapatan Asli Daerah (PAD) Kab. Serang 2015-2020 ]]>
<![CDATA[Khatulistiwa, Dimas Noto Jagat]]>;
<![CDATA[Sukiyaningsih, Tri Wahyuni]]>
<![CDATA[ Jurnal Pajak Vokasi (JUPASI) Vol. 4 No. 2: Maret 2023 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jupasi.v4i2.2937
<![CDATA[This study aims to determine the level of effectiveness of hotel tax collection and its contribution to regional original income 2015 - 2020 seen from the target and realization. This type of research and research approach uses descriptive qualitative. Types and Sources of data This research uses primary and secondary data from research sites and library research on the internet or similar research. The population and sample used in this study are hotel taxes from a hotel and the sample is hotel tax Serang Regency 2015 - 2020. Data collection techniques use qualitative descriptive. This study was conducted to determine how effective the collection of hotel taxes in the government is and how big the contribution of hotel taxes is to local revenue. Based on the results of the study, it can be concluded that the effectiveness of hotel tax collection is very effective but still low in terms of contribution to local revenue in Serang Regency]]>
<![CDATA[Analisis Efektivitas Kebijakan Penghapusan Sanksi Administrasi Pajak Kendaraan Bermotor Dalam Upaya Meningkatkan Penerimaan Pajak Daerah Di UPP PKB Jakarta Pusat Tahun 2021 - 2022 ]]>
<![CDATA[Yani, Indah Fitri]]>;
<![CDATA[Fiatri, Lisa Arisa]]>;
<![CDATA[Pribadi, Jiwa]]>
<![CDATA[ Jurnal Pajak Vokasi (JUPASI) Vol. 5 No. 2: Maret 2024 ]]>
Publisher : <![CDATA[Institut Ilmu Sosial dan Manajemen STIAMI ]]>
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DOI: 10.31334/jupasi.v5i2.4097
<![CDATA[This study aims to analyze the effectiveness of the Motor Vehicle Tax Administrative Sanction Elimination Policy in efforts to increase local tax revenue for the period 2021-2022 and to identify challenges in the effectiveness of the Motor Vehicle Tax Administrative Sanction Elimination Policy. The research was conducted at the Central Jakarta Urban Vehicle Tax Office using a qualitataive approach, and the data were obtained through interviews with the respondents and documentation. The research findings indicate that the effectiveness of the Motor Vehicle Tax Administrative Sanction Elimination Policy has been optimally improving local tax revenue from the Motor Vehicle Tax sector. This is evident from the significant decrease in the percentage of Passive Motor Vehicle Taxpayers compared to the previous year and the increase in the percentage of actual local tax revenue realization from the Motor Vehicle Tax sector. However, there were technical challenges faced both internally and externally during the effectiveness. To address these challenges, preventive measures were taken by providing information and guidance to Motor Vehicle Taxpayers to comply with the given regulations, aiming to minimize errors in the execution.]]>
